The Ohio Supreme Court ruled that while a recent arms length sale price is the best evidence of a property’s value, it no longer conclusively determines value of a property for real property tax assessment purposes. The court also observed Ohio law now requires valuing the fee simple estate of a property, as if unencumbered. Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision, Slip Opinions No. 2017-Ohio-4415, decided June 22, 2017.